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NY M85748




August 25, 2006

CLA-2-94:RR:NC:N3:349 M85748

CATEGORY: CLASSIFICATION

TARIFF NO.: 9404.90.9522

Tammie Oliver
Kohl’s Department Stores
N56 W1700 Ridgewood Drive
Menomonee Falls, Wisconsin 53051

RE: The tariff classification of a partially stuffed pillow sham/cover from China.

Dear Ms. Oliver:

In your letter dated August 7, 2006 you requested a classification ruling.

The instant sample, identified as style 36810 “Snuggler”, is a partially stuffed pillow sham/cover for a bed-sized pillow. It is made from 100 percent polyester woven fabric with polyester filler. The face panel of the pillow sham/cover is partially stuffed forming the face and head of the Disney character “Cinderella” at one end and a castle with towers at the other end. The back panel has slit opening used to insert a pillow.

The applicable subheading for the pillow/cover will be 9404.90.9522, Harmonized Tariff Schedule of the United States (HTSUS), which provides for mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered: other: other: other with outer shell of man-made fibers. The rate of duty will be 7.3 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

The quilted pillow sham/cover falls within textile category designation 666. Quota and visa status are the result of international agreements that are subject to frequent renegotiations and changes. To obtain the most current information as to whether quota and visa requirements apply to this merchandise, we suggest that you check, close to the time of shipment, the “Textile Status Report for Absolute Quotas” available at our web site at www.cbp.gov. In addition, you will find current information on textile import quotas, textile safeguard actions and related issues at the web site of the Office of Textiles and Apparel, at otexa.ita.doc.gov.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist John Hansen at 646-733-3043.

Sincerely,

Robert B. Swierupski
Director,

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